Opinion
9649-21S
03-25-2022
Robert J. Malone Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On March 22, 2021, the Court received from petitioner a letter, which was filed as the petition to commence this case, in which petitioner seeks review of a joint notice of deficiency issued to him and his spouse for their 2018 tax year. That petition bears only the signature of Robert J. Malone.
On March 21, 2022, petitioner filed a first amended petition, seeking to add his spouse, Rebecca L. Malone, as a petitioner in this case. In addition to petitioner's signature, the first amended petition bears Rebecca L. Malone's signature. As respondent filed his answer to the petition on June 28, 2021, petitioner may no longer file an amended petition as a matter of course. See Rule 41(a), Tax Court Rules of Practice and Procedure. No motion for leave to file the first amended petition was properly submitted by petitioner.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's first amended petition is recharacterized as a motion for leave to file first amendment to petition embodying first amendment to petition. It is further
ORDERED that, on or before April 18, 2022, respondent shall file an objection, if any, to petitioners' above-referenced motion. Failure to file an objection may result in the granting of the motion. 1